(1) Upon annexation or withdrawal of territory: Against the district to or from which the territory is annexed or withdrawn.
(2) Upon dissolution of a district: Against the successor city, county or district or against a city, county or district receiving distribution of all or any part of the remaining assets of the dissolved district.
(3) Upon merger of two or more districts: Against the surviving district.
(4) Upon consolidation of two or more districts: Against the successor district. [1971 c.727 §23]